行政事业单位应加强固定资产的管理

行政事业单位的固定资产具有非生产经营性的特点，其固定资产使用后形成的消耗不可能从其固定资产使用的结果中获得，而只可能来源于财政的事业经费预算支出。因而在使用、管理中存在一些账实不符、资产串用、资产利用效率不高和制度不健全等弊端。抓紧建立适应经济发展变化的资产配置、使用、调配、处置等诸环节加强管理的新制度，通过预算管理、政府采购以及政府收支分类统计手段，强化对行政事业单位固定资产的管理势在必行。

Administrative institutions should strengthen management of fixed assets

The fixed assets of administrative institutions have the characteristics of a non-production and operation. the consumption after the use of its fixed assets can not be obtained from the results of its use of fixed assets which can only be derived from the expenditure budget for the cause. Thus the use, management, in some accounts it is inconsistent with string assets, asset utilization efficiency is not high and the system is not perfect, and other defects. We should establish and adapt to change in the e...